28. Income tax expense
| in € thousands | 2008 | 2007 |
|---|---|---|
| Current tax expense | -108 | -375 |
| Deferred tax liabilities – domestic companies | -5,642 | 19,576 |
| Deferred tax liabilities – foreign companies | -12,368 | -2,857 |
| -18,118 | 16,344 |
In measuring deferred taxes, the tax rates applicable in accordance with IAS 12 are the ones valid under current legislation at the date at which the temporary differences will probably reverse. In 2008, a tax rate of 15% was used for the companies in Germany. In addition, a solidarity surcharge of 5.5% on the calculated corporation tax was recognised. The respective local tax rates were recognised for companies abroad.
In the previous year, deferred tax items were reversed in light of the corporation tax reform and the associated reduction of corporation tax rates.